Income Tax (Earnings and Pensions) Act 2003

141 Diesel cars: the appropriate percentage

(1) This section applies to a diesel car first registered on or after 1st January 1998.

(2) To determine the appropriate percentage for such a car for a year—

• Step 1

  Determine whether the car is a car with a CO₂ emissions figure or a car without a CO₂ emissions figure (see section 134).

• Step 2

  Take what would be the appropriate percentage for the car for the year under section 139 or 140 as appropriate.

• Step 3

  The appropriate percentage for the car for the year is whichever is the smaller of—

  (a)

  the figure resulting from the addition of 3 percentage points to the figure found under step 2, and

  (b)

  35%.

(3) In this section “diesel car” means a car which is propelled solely by diesel.

(4) This section is subject to any regulations made by the Treasury under section 170(4) (power to reduce the appropriate percentage).